†††† 1. If a county maintains an official
Internet website, the county must place a link on the official Internet website
to the statement of the total amounts of receipts and expenditures that is
required pursuant to NRS 244.225.
Such a link must be on a web page that is easily located within the official
Internet website of the county.

†††† 2. In addition to the requirements set forth
in NRS 244.225, a statement of
the total amounts of receipts and expenditures that is maintained on the
official Internet website of the county:

†††† (a) Must:

††††††††† (1) Remain on the official Internet website of
the county until the county updates the statement after the end of the next
calendar quarter.

††††††††† (2) Be updated not later than 45 days after
the end of every calendar quarter.

††††††††† (3) Identify whether the accounting basis of
the statement is the cash or modified accrual basis.

††††††††† (4) Report on a cash or modified accrual basis
the receipts of the county for the calendar quarter. The report of receipts
must:

†††††††††††††† (I) Be summarized by category or source,
including, without limitation, taxes, licenses and permits, intergovernmental
resources, charges for services, fines and forfeitures, and miscellaneous
receipts; and

†††††††††††††† (II) Set forth the total amount of
receipts for each category or source for the calendar quarter and the period
from the beginning of the current fiscal year through the end of the calendar
quarter.

††††††††† (5) Report on a cash or modified accrual basis
the expenditures of the county for the calendar quarter. The report of
expenditures must:

†††††††††††††† (I) Except as otherwise provided in this
sub-subparagraph, be summarized by payee. Expenditures related to the
employment of personnel may be reported as total salaries, wages or benefits,
as applicable, without reference to the amounts paid to or on behalf of any
individual officer or employee; and

†††††††††††††† (II) Set forth the total amount of
expenditures for each category and amounts paid to each payee during the
calendar quarter and the period from the beginning of the current fiscal year
through the end of the calendar quarter.

†††† (b) May include, without limitation:

††††††††† (1) A report of the actual receipts received
during the calendar quarter compared to the countyís forecast of the receipts
for the calendar quarter.

††††††††† (2) A report that compares the actual
expenditures made during the calendar quarter to the amounts budgeted for
expenditures for the calendar quarter.

††††††††† (3) A report of receipts deposited into each
fund or account maintained by the county during the calendar quarter.

††††††††† (4) A report of expenditures paid during the
calendar quarter out of each fund or account maintained by the county.

†††† 3. The Department of Taxation, on behalf of
the Committee on Local Government Finance, may notify the county if the
statement of receipts and expenditures that is posted on the official Internet
website of the county does not comply with the requirements of this section.

†††† (Added to NAC by Com. on Local Govít Finance by R005-12,
eff. 12-20-2012)